Overview
Columbia County's General Fund for FY2026-27 totals $76,241,738 in appropriated expenditures, transfers, reserves, and balances, down from $78,367,643 the prior year. Operating appropriations are $55,820,190, with public safety ($33,732,628) the largest function, and reserves of $19,421,548. Ad valorem taxes of $41,122,653 at 7.8150 mills anchor General Fund revenues of $58,149,198.
At a glance
Headline budget
| General Fund total revenues, FY2026-27 final | $58,149,198 |
| General Fund total appropriated, FY2025-26 | $78,367,643 |
| General Fund total appropriated, FY2026-27 | $76,241,738 |
Source: Columbia County Final Budget, fiscal year ending September 30, 2027, General Fund.
Breakdown
General Fund, FY2026-27 final: how the $76,241,738 total is made up, and the largest function totals as printed.
| Operating appropriations | $55,820,190 |
| Transfers out (Capital Projects Fund) | $1,000,000 |
| Reserves | $19,421,548 |
| Total appropriated expenditures, transfers, reserves and balances | $76,241,738 |
| General government services | $13,481,453 |
| Public safety | $33,732,628 |
| Physical environment | $2,732,758 |
Revenue lines as printed: taxes $43,507,979 (including ad valorem $41,122,653); intergovernmental revenue $10,160,675; charges for services $1,751,684; total revenues $58,149,198; less 5% of revenues ($2,907,460); estimated beginning cash $20,500,000.
Elected officials
As named in the document: County Manager David Kraus (who prepared the final budget). No commissioner roster is given in the extract, so none is listed.
Sources & notes
- Only source used: Columbia County Board of County Commissioners, Final Budget for the fiscal year ending September 30, 2027 (BCC regular-meeting memo, rev1). Columbia County FY2026-27 final budget.
- Sum check: appropriation side exact ($55,820,190 + $1,000,000 + $19,421,548 = $76,241,738).
- What is not claimed: no adoption-resolution vote or millage resolution is cited, because neither is reproduced in this extract; the $104 million FY2025-26 budget found in the same searches is Columbia County, Georgia, the Resolution 32-2025 budget is Columbia County, Oregon, and 2026 budget decisions are Columbia County, Washington — none was used.
- Jurisdiction palette: no verified Florida jurisdiction palette was on file, so this page uses the neutral Hometown Numbers dark-glass theme rather than a jurisdiction color.